Condonation of delay requires bona fide explanation; unsupported and dilatory conduct led the HC to refuse relief.

Condonation of delay requires a bona fide and satisfactorily explained cause; an inordinate delay of 1409 days and 199 days in filing appeals against Tribunal orders was refused where the petitioner's explanation was confused, unsupported by reliable material, and reflected repeated resort to remedies to delay recovery. The Madras HC held that pursuing proceedings before the Commissioner (Appeals), the Tribunal, and applications under Rule 41 did not justify exclusion of the delay on the facts, as the conduct showed no bona fides and a self-serving attempt to frustrate adjudication. Both petitions were rejected and the challenge failed at the threshold.

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Issues: Whether the delay in filing the appeals against the Tribunal orders was liable to be condoned.

Analysis: The petitions sought condonation of delay of 1409 days and 199 days in filing appeals against orders of the Tribunal. The explanation offered was that the petitioner had been pursuing remedies before the Commissioner (Appeals) and the Tribunal, including applications under Rule 41 of the CESTAT (Procedure) Rules, 1982. The Court found that the petitioner had repeatedly delayed the adjudication process, had not shown bona fides, and had adopted a self-serving approach to frustrate recovery. The Court also noted that the explanation was confused, unsupported by reliable material, and did not justify exclusion of the delay.

Conclusion: The delay was not condonable and both petitions were rejected.

Final Conclusion: The appeals could not be entertained, and the challenge to the Tribunal orders failed at the threshold.

Ratio Decidendi: Condonation of delay requires a bona fide and satisfactorily explained cause; an inordinate and unexplained delay arising from dilatory tactics does not merit exercise of discretionary relief.

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